Civic Intelligence

San Francisco Studio School of Drawing Painting Photography

990EZ • Fiscal year 2018 • EIN 20-4972499

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 27, 2018

PO Box475016San Francisco, CA 94147

(415) 398-4300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

17.39x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

0.47x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

78th percentile

22%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

7th percentile

-56%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-30%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,780

Down $4,839 (-56%) from 2017

Net Assets

Up

-$61,949

Up $30,088 (+33%) from 2017

Liabilities

Down

$65,729

Down $34,927 (-35%) from 2017

Revenue

Down

$138,597

Down $59,722 (-30%) from 2017

Expenses

Up

$108,509

Up $2,146 (+2.0%) from 2017

Net Income

Down

$30,088

Down $61,868 (-67%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200K-$400KAssets 2011: $49,393Liabilities 2011: $26,8622011Assets 2012: $54,332Liabilities 2012: $82,290Net Assets 2012: -$27,9582012Assets 2013: $61,820Liabilities 2013: $158,260Net Assets 2013: -$96,4402013Assets 2014: $50,570Liabilities 2014: $282,270Net Assets 2014: -$231,7002014Assets 2015: $4,830Liabilities 2015: $280,650Net Assets 2015: -$275,8202015Assets 2016: $2,827Liabilities 2016: $186,820Net Assets 2016: -$183,9932016Assets 2017: $8,619Liabilities 2017: $100,656Net Assets 2017: -$92,0372017Assets 2018: $3,780Liabilities 2018: $65,729Net Assets 2018: -$61,9492018Assets 2019: $2,163Liabilities 2019: $57,889Net Assets 2019: -$55,7262019Assets 2020: $766Liabilities 2020: $58,094Net Assets 2020: -$57,3282020Assets 2021: $7,979Liabilities 2021: $57,899Net Assets 2021: -$49,9202021Assets 2022: $3,673Liabilities 2022: $57,995Net Assets 2022: -$54,3222022Assets 2023: $4,055Liabilities 2023: $58,121Net Assets 2023: -$54,0662023Assets 2024: $3,490Liabilities 2024: $57,933Net Assets 2024: -$54,4432024

Highlighted filing

2018

Assets$3,780
Liabilities$65,729
Net Assets-$61,949

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2011: $195,159Expenses 2011: $239,857Net Income 2011: -$44,6982011Revenue 2012: $199,261Expenses 2012: $249,750Net Income 2012: -$50,4892012Revenue 2013: $185,449Expenses 2013: $253,931Net Income 2013: -$68,4822013Revenue 2014: $127,457Expenses 2014: $262,717Net Income 2014: -$135,2602014Revenue 2015: $110,834Expenses 2015: $154,954Net Income 2015: -$44,1202015Revenue 2016: $196,487Expenses 2016: $104,660Net Income 2016: $91,8272016Revenue 2017: $198,319Expenses 2017: $106,363Net Income 2017: $91,9562017Revenue 2018: $138,597Expenses 2018: $108,509Net Income 2018: $30,0882018Revenue 2019: $89,216Expenses 2019: $82,993Net Income 2019: $6,2232019Revenue 2020: $26,034Expenses 2020: $27,636Net Income 2020: -$1,6022020Revenue 2021: $15,763Expenses 2021: $8,355Net Income 2021: $7,4082021Revenue 2022: $5,135Expenses 2022: $9,537Net Income 2022: -$4,4022022Revenue 2023: $8,765Expenses 2023: $8,509Net Income 2023: $2562023Revenue 2024: $7,750Expenses 2024: $8,127Net Income 2024: -$3772024

Highlighted filing

2018

Revenue$138,597
Expenses$108,509
Net Income$30,088
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 27, 2018
Return Version
2017v2.2
Gross Receipts
$138,597
Mission and Program Overview

Mission

ART EDUCATION

Program Services

DescriptionGrantsExpenses
SCHOOL OFFERS A YEARLY TRIMESTER PROGRAM IN THE VISUAL ARTS WHICH IS COMPRISED OF LECTURES STUDIO WORKCRITICAL STUDIES REGULAR INSTRUCTIONS FOR 30-40 STUDENTS ANNUALLY-$37,747
SCHOOL OFFERS AN ONLINE STUDY VISUAL ARTS PROGRAM THAT SUPPORTS STUDENTS LIVING OUTSIDE OF THE SF BAY AREA OR UNABLE TO ATTEND ONSITE PROGRAM REG INSTRUCTIONS FOR 8-12 STUDENTS-$30,987
SCHOOL HOLDS SEVERAL WSHOPS PER YEAR TO OFFER CONCENTRATED STUDIES IN VISUAL ARTS WEEKEND AND SUMMER INSTRUCTIONS PROVIDED TO 20-30 STUDENTS PER YEAR-$17,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAURA HARDENPresidentPT$0--
LON CLARKTreasurerFT$0--
VICKI SANDAGESecretary-$0--
Filing and Contact Details

Filer

Filer Name
San Francisco Studio School
EIN
20-4972499
Address
PO BOX475016, SAN FRANCISCO, CA 94147

Signing Officer

Name
Laura Harden
Title
President
Phone
4153984300
Signed
2018-11-27
Discuss with paid preparer
Yes

Preparer

Firm
S&M Business Consulting Inc
Address
1839 Ygnacio Valley Road PMB 419, Walnut Creek, CA 94598
Preparer
Susanna Avrutskaya EA
Phone
9259983257
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

Description amountbank and finance charges 2,231office 182gallery expense 2,236liability and work comp insurance 2,295taxes and licenses 3,364advertising 557depreciation 352telephone 532art supplies and models 973software 898

Description of other assets Part II line 24

Category beginning of year end of yearfixed assets 528 176

Description of total liabilities Part II line 26

Category beginning of year end of yearpayables 19,104 8,422payroll liabilities 642 7,307loans from officer 80,910 50,000

Raw XML Appendix158 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0LON CLARK
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0WAGES
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LAURA HARDEN
IRS990EZ/BooksInCareOfDetail/PhoneNum04153984300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06332 HIGHLAND PLACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SEBASTOPOL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095472
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08091
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03604
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0119222
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt030088
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt048962
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08619
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03780
IRS990EZ/GrossReceiptsAmt0138597
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt050000
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-92037
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-61949
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-92037
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-61949
IRS990EZ/OccupancyRentUtltsAndMaintAmt05789
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt160.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURA HARDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LON CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2VICKI SANDAGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0528
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0176
IRS990EZ/OtherExpensesTotalAmt013620
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ART EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0138
IRS990EZ/ProgramServiceRevenueAmt019375
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SCHOOL OFFERS A YEARLY TRIMESTER PROGRAM IN THE VISUAL ARTS WHICH IS COMPRISED OF LECTURES STUDIO WORKCRITICAL STUDIES REGULAR INSTRUCTIONS FOR 30-40 STUDENTS ANNUALLY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SCHOOL OFFERS AN ONLINE STUDY VISUAL ARTS PROGRAM THAT SUPPORTS STUDENTS LIVING OUTSIDE OF THE SF BAY AREA OR UNABLE TO ATTEND ONSITE PROGRAM REG INSTRUCTIONS FOR 8-12 STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SCHOOL HOLDS SEVERAL WSHOPS PER YEAR TO OFFER CONCENTRATED STUDIES IN VISUAL ARTS WEEKEND AND SUMMER INSTRUCTIONS PROVIDED TO 20-30 STUDENTS PER YEAR
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037747
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt130987
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt217653
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt040000
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0100656
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt065729
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0108509
IRS990EZ/TotalProgramServiceExpensesAmt086387
IRS990EZ/TotalRevenueAmt0138597
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SFSTUDIOSCHOOL.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PAY OPERATING EXPENS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0140398
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LAURA HARDEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt050000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTBANK AND FINANCE CHARGES 2,231OFFICE 182GALLERY EXPENSE 2,236LIABILITY AND WORK COMP INSURANCE 2,295TAXES AND LICENSES 3,364ADVERTISING 557DEPRECIATION 352TELEPHONE 532ART SUPPLIES AND MODELS 973SOFTWARE 898
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARFIXED ASSETS 528 176
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARPAYABLES 19,104 8,422PAYROLL LIABILITIES 642 7,307LOANS FROM OFFICER 80,910 50,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA HARDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04153984300
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN FRANCISCO STUDIO SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SANF
ReturnHeader/Filer/EIN0204972499
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX475016
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094147
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09CA5F604E3730A620F7F68C4D133D44F87000964
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09CA5F604E3730A620F7F68C4D133D44F87000964
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06855302018351yrmuefi
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-12-17
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.103.22.252
ReturnHeader/FilingSecurityInformation/IPDt02018-12-17
ReturnHeader/FilingSecurityInformation/IPTm007:36:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800912993
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0S&M Business Consulting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01839 Ygnacio Valley Road PMB 419
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Walnut Creek
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094598
ReturnHeader/PreparerPersonGrp/PhoneNum09259983257
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susanna Avrutskaya EA
ReturnHeader/ReturnTs02018-12-17T07:34:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.03$0.58$0.54$0.08$0.08$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.58$0.54$0.09$0.09$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.58$0.54$0.05$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.58$0.50$0.16$0.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.58$0.57$0.26$0.28$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.58$0.56$0.89$0.83$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.66$0.62$1.39$1.09$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.09$1.01$0.92$1.98$1.06$0.92
2016Detailed filing. Detailed filing data is available for this year.$0.03$1.87$1.84$1.96$1.05$0.92
2015Detailed filing. Detailed filing data is available for this year.$0.05$2.81$2.76$1.11$1.55$0.44
2014Detailed filing. Detailed filing data is available for this year.$0.51$2.82$2.32$1.27$2.63$1.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$1.58$0.96$1.85$2.54$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.82$0.28$1.99$2.50$0.50
2011Summary only. Only limited summary data is available for this year.$0.49$0.27$1.95$2.40$0.45